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Sri Andriani
Jurusan Akuntansi Fak. Ekonomi UIN Maliki Malang
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Journal : Behavioral Accounting Journal

 1 
Pemetaan Penelitian Corporate Tax: Studi Bibliometrik Vosviewer dan Literature Review Wijayanti, Fatimah; Andriani, Sri
BAJ: Behavioral Accounting Journal Vol. 7 No. 1 (2024): January-June 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i1.327

Abstract

Penelitian ini bertujuan untuk menggambarkan mengenai penelitian dan perkembangan mengenai Corporate Tax dengan menggunakan studi bibliometrik VOSviewer dan kajian literature review. Penelitian dilakukan dengan cara menelusuri website Publish or Perish dengan kata kunci Corporate Tax selama 10 tahun, dari tahun 2014 hingga 2024. Penelitian tersebut didapatkan 286 artikel penelitian. Artikel hasil penelusuran tersebut kemudian dilakukan analisis secara deskriptif, lalu dilakukan penginputan, serta dilakukan analisis menggunakan VOSViewer dan kajian literature review agar dapat mengetahui visualisasi pemetaan perkembangan topik atau subjek penelitian seputar Corporate Tax. Literature review menunjukkan bahwa terdapat berbagai macam metodologi dan pendekatan yang digunakan dalam penelitian corporate tax. Hasil penelitian menunjukkan bahwa berdasarkan hasil visualisasi pemetaan memakai VOSviewer, penelitian mengenai Corporate Tax diklasifikasikan menjadi 5 kluster. Sedangkan berdasarkan hasil kajian literature review, terdapat 6 tema utama penelitian seputar Corporate Tax. Topik penelitian yang paling banyak dikaji adalah tentang pengaruh corporate tax terhadap Government, Investment, Income, Economy, Reform, dan Change. Hasil penelitian ini bisa digunakan untuk bahan referensi bagi para peneliti dalam melakukan penelitian selanjutnya tentang corporate tax.   This study aims to describe research and developments on Corporate Tax using the VOSviewer bibliometric study and literature review study. The study was conducted by searching the Publish or Perish website with the keyword Corporate Tax for 10 years, from 2014 to 2024. The study obtained 286 research articles. The searched articles were then analyzed descriptively, then inputted, and analyzed using VOSViewer and literature review studies in order to find out the visualization of the mapping of the development of research topics or subjects around Corporate Tax. The literature review shows that there are various methodologies and approaches used in corporate tax research. The results of the study show that based on the results of the mapping visualization using VOSviewer, research on Corporate Tax is classified into 5 clusters. Meanwhile, based on the results of the literature review study, there are 6 main themes of research around Corporate Tax. The most widely studied research topics are about the influence of corporate tax on Government, Investment, Income, Economy, Reform, and Change. The results of this study can be used as reference material for researchers in conducting further research on corporate tax.
Co-Authors Abdul Adelia, Selvi Agus Santoso Agus Sucipto Ahmad Djalaluddin Ahmad Fahrudin Alamsyah Aldri Frinaldi Ananda, Nova Adhytia Ananda, Nova Aditya Aswaruddin, Aswaruddin Azmi Batubara, Aprillia Nurul Bunda, Bella Busman, Sherwin Busman, Sherwin Ary Cita, Fitria Permata Dinata, Aqsha Prima Dwie Suwarno Putrri, Sherlyta Edi Irawan Faiqotul Ilmia, Faiqotul Farihah, Laili Fathan Putri, Lintang Eliya Natasya Feri Dwi Riyanto Fibrina, Nida Nurtsani Fietroh, Muhammad Fietroh, Muhammad Nur Fina Rosyada Fitha Fathya Fithriyah, Tsabitah Naurah Haji Jafar, Cindy Puspita Sari Handoko, Azriel Rakaha Hasibuan, Leni Hermita Hidayatulloh, Muhamad Wahyu Husnah, Silvina Ilman, Abdul Hadi Intan Permatasari Islamiyah, Atik Sayyidatul Kolilah, Kholilah Lukmanul Hakim Mandasari, Jayanti Maretha Marsela, Emma Marwati Marwati Mu'is, Ahmad Mufidaturrohmah, Nur Nawirah Nevi Danila Nova Adhitya Ananda Nurasia, Nurasia Nurfarida, Nurfarida Nuri, Listika Nurjihadi, Muhammad Nuryani, Hanifah Sri Oktapiani, Serli Oktapiani, Sherli Padang , Rismoninta Padang, Rismoninta Panca Wardanu, Adha Permatacita, Fitriah Purnama, Yuni Rachman, Putri Wulandari Hari Ramadhani, Surya Putra Ratnasari, Tri Rian Piarna Rikza, Abdullah Rizky, Putri Divayani Anggraini Robiatul Muvidah, Alievia Romadhon, Wildan Rozzy Aprirachman Rusni, Andi S Siswanto Sa'adah, Fiki Labibatus Salim Al Idrus Sanjani, Muhammad Rafi'i Sari, Indah Fitriani Sasmita, Diska Sattu, Diah Eka Fatmawati Putri Setiani Sholikah, Arhayu Lik,anatus Sifaiyya, Yustisia siregar, Hemalia putri Sismanto Sismanto Siti Fatimah Pradigdo Sri Achadi Nugraheni Sri Nuryani, Hanifa Sugeng Santoso Sugiarto, Aris Sulis Rochayatun Suparti, S Syahfitri, Diah Intan Tinaweng, Novita Sania Tri Putri, Clara Uliyanti Uliyanti, Uliyanti Umami, Nenny Noor Utami, Amelia Febi Utami, Noerma Widyaswara Wa Ode Rayyani Wahyuni, Fitri Ilma Wardani, Nabila Nur Widad, Dikky Shofil Wijayanti, Fatimah Wiwik Wulandari, Wiwik Zahra, Arwa El